Page:United States Statutes at Large Volume 14.djvu/148

 118 THIRTY—NINTH CONGRESS. Sess. I. CK. 184. 1866. K°°P9Y¤ °f of said house and property shall be two hundred dollars, or less, they l_’f:::{s'}'°S’ °Y shall pay ten dollars ; and if exceeding two hundred dollars, for any addi. ' tional one hundred dollars or fractional part thereof in excess of two hundred dollars, Eve dollars: Provided, That a payment of such special m, {umm, tax shall be construed to permit the person so keeping a hotel, inn, or food Er ¤¤§m¤iS tavern, to furnish the necessary food for the animals of such travellers or gf,?';';;;,;';;}}' sojourners without the payment of an additional. special tax·as a livery gu; stable keeper. Every place where food and lodging are provided for and furnished to travellers and sojourners for pay shall`be regarded as ahosemng liquor, tel, inn, or tavern: Provided, That keepers of hotels, taverns, and eatingatretail to payau houses, in which liquors are sold by retail, to be drank upon the premises, “ddm°“"H“x‘ shall pay an additional tax of twenty-Eve dollars. The yearly rental Yemqy mimi shall be fixed and established by the assistant assessor of the proper Mw ¤¤*¤l>liSh¤d· assessment district at its proper value; but if rented, at not less than the Steamers. &c. actual rent agreed on by the parties. All steamers and vessels, upon gcmzhlngsgfdv waters of the United States, on board of which passengers or travellers K"}, wpgym are providedi wit; Good oplodgéncgshslpall be subject to landhregu1re1d to a twenty- ve dollars: rom e, at an person w o s a ma e a Penalty for ihlge or fryaudulent return concerning the adtual rent mentioned in this gl‘l_:::*“'““ "“ psragraph shall be subject to a penalty therefor of double the amount of t e tax. Keepers of Twenty-one. Keepers of eating-houses shall pay ten dollars. Every °**l¤8·h°“°°“¥ place where food or refreshments of any kind, not including spirits, wines, ale, beer, or other malt liquors, are provided for casual visitors and sold for consumption therein, shall be regarded as an eating-house. But the keeper of an eating-house, having paid the tax therefor, shall not be re- ¤°* *° PPV *’*¥ quired to pay a special tax as a confectioner, anything in this [act] to the “°°¤f°°h°°°m’ contrary notwithstanding. And keepers of hotels, inns, taverns, and eat- ,,0,, for "mng ing·h0uses, having paid the special tax therefor, shall not be required to tobacco, _&c. on pay additional tax for selling tobacco, snuff; or cigars on the same prem1ses, Confectioners. Twenty-two. Confectioners shall pay ten dollars. Every person who sells at retail confectionery, sweetmeats, comfits, or other confects, in any Wholesale and building, shall be regarded as a confectioner. But wholesale and retail
 * h° P'°m"’°°· anything in this act to the contrary notwithstanding.
 * 2 dgglm “°’ dealers, having paid the special tax therefor, shall not be required to pay

P ythe specipl tax as a confectioner, anything in this act to the contrary notwithstan ing. °n€L**l;€,¤dP¤*· Twenty-three. Claim agents and agents for procuring patents. shall gpay ten dollars. Every person whose business it is to prosecute claims in any of the executive departments of the federal government, or procure patents, shall be deemed a claim or patent agent, as the case may be. dggggt fight Twenty~four. Patent right dealers shall pay ten dollars. Every per- ' sondwéiose business It is tg saelll, or oi·l`er‘ for sale, patent·rights, shall be regar e as a patent-rig the er. aggfgl °*m° Twenty-tive. Real estate agents shall pay ten dollars. Every person ' whose business it is to sell or offer for sale real estate for others, or to rent houses, stores, or other buildings or real estate, or to collect rent for otherp, except lawyers paying a special tax as such, shall be regarded as a rea estate agent. C¤¤v¤y¤¤¤¤¤· Twenty-six. Conveyancers shall pay ten dollars. Every person, other than one having paid the special tax as a lawyer or claim agent, whose business it is to draw deeds, bonds, mortgages, wills, writs, or other legal papers, or to examine titles to real estate, shall be regarded as a convey- ancer. oéntepigence Twenty-seven. Intelligence office keepers shall pay ten dollars. Every °° °°P°"'· person whose business it is to find or furnish places of employment for others, or to find or furnish servants upon application in writing or otherwge, rlpceiving compensation therefor, shall be regarded as an intelligence o ce eeper.-.